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Madras High CourtWP/36192/2007withdrawn dismissed

Fl Smidth Minerals Pvt Ltd v. Union Of India Rep. By Its

2024-03-19Honourable The Chief Justice,Honourable Mr Justice D.Bharatha Chakravarthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 19.03.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA , CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s.FLSmidth Minerals Pvt. Ltd., rep. by its Senior Manager - Commercial FLSmidth House, 34, Egatoor, Kelambakkam, Old Mahabalipuram Road, Chennai - 600 103.

.. Petitioner

Versus

1. Union of India rep. by its Secretary, Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi - 110 001.

2. Central Board of Excise & Customs, North Block, New Delhi - 110 001.

3. The Commissioner of Service Tax, MHU Complex, 692, Anna Salai, Nandanam, Chennai - 600 035.

.. Respondents 1/4

Prayer : Writ Petition filed under Article 226 of the Constitution of India seeking a Writ of Declaration to declare the amendment to Section 65(105) and Explanation-3 to Section 67 introduced by Finance Act, 2005 to Finance Act, 1994 levying service tax on receipts even before services are provided as ultra vires Articles 14, 19(1)(g), Article 248 and Article 265 of the Constitution of India, Section 64 of the Finance Act, 1994 and also beyond the legislative competence of the Parliament of India, in so far as the petitioner is concerned.

For Petitioner : Mrs.Radhika Chandrasekar For Respondents : No Appearance

ORDER

(Order of the Court is made by the Hon'ble Chief Justice) Learned Counsel for the petitioner, on instructions, seeks leave to withdraw the Writ Petition.

2. In the light of that, this Writ Petition is dismissed as withdrawn. There shall be no order as to costs. Consequently, M.P.No.1 of 2007 is closed.

(S.V.G., CJ.) (D.B.C., J.) 19.03.2024 Index : yes/no Speaking order/Non-speaking order 2/4

: yes/no grs To

1. The Secretary, Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi - 110 001.

2. The Central Board of Excise & Customs, North Block, New Delhi - 110 001.

3. The Commissioner of Service Tax, MHU Complex, 692, Anna Salai, Nandanam, Chennai - 600 035.

3/4

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.

grs 19.03.2024 4/4